§11-6-13. Apportionment of value among counties, districts and
municipalities.
In case the list and valuation of the property filed with the
tax commissioner be satisfactory to the board of public works, or
upon assessment of the property of such owner or operator being
made by the board of public works the auditor shall immediately
apportion to each county, in which any part of such property is
situated, the value of the property therein of every such owner or
operator as valued or assessed hereunder and the relative value of
such operating property within each county compared to the value of
the total operating property within the state, to be determined
upon such factors as the auditor shall deem proper; and further
shall apportion such values among the several districts, being
school districts, and a proportional valuation to each municipality
therein, in which any part of such property is situated, according
to the value thereof, as near as may be, and forthwith shall
certify to the county commission of such county the values so
apportioned. The clerk of the county commission shall forthwith
certify such values to the school district and to the several
municipalities, respectively, in such county.

Inasmuch as there was litigation challenging the long term
apportionment method consistently used by the state auditor under
the provisions of this section by which distribution was made of
the ad valorem tax values of the operable properties and assets of
public service businesses attributable to more than one county, and with the Legislature subsequently approving, codifying and ordering
the continuance of such method of apportionment; and inasmuch as
the Legislature having changed such apportionment method and having
vested the authority to accomplish such and to issue assessments
under this article through actions of the state tax commissioner
rather than assessment by the board of public works and
apportionment by the state auditor, pursuant to chapter one hundred
fifty-nine, acts of the Legislature, regular session, one thousand
nine hundred eighty-five; and in light of the Legislature being
unaware of the dramatic shifting of valuations among counties as a
result of application or use of such new apportionment method and
thus desiring to return to the former method of apportionment and
that the same be performed by the state auditor, as formerly and
that final assessment activity, as such, and hearings in respect
thereof be performed by the board of public works, as formerly;
therefore, the Legislature finds and determines that apportionment
and distribution of ad valorem tax valuations hereunder should and
are to be performed by the state auditor promptly and for current
periods and on the basis of the above-mentioned long-term
apportionment method used consistently by the state auditor and
with the valuations as determined by the application of such
apportionment method to be certified forthwith to the county
commissions. Specifically, as to the true and actual values of the
property of public service businesses reported on their tax returns
required to be filed by the first day of May, one thousand nine hundred eighty-five and as thereafter determined by tentative
assessment and final assessment by the tax commissioner or by court
decision for tax fiscal year one thousand nine hundred eighty-six,
the state auditor shall, by the first day of March, one thousand
nine hundred eighty-six, or as soon as may be practicable,
apportion and distribute such values, as required, to the
respective levying bodies and on the basis of his using the
long-term, consistent apportionment method of his office as long
engaged in the applied under the provisions of this section and
article.